Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.
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The audit objective was to assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.
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The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.
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The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.
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The Auditor-General responded on 19 November 2021 to correspondence from Ms Alicia Payne MP dated 5 November 2021, requesting that the Auditor-General clarify some points of concern about the potential audit of the Australian War Memorial expansion (Management of the Australian War Memorial's development project).
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.
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The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.
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The objective of this audit was to assess the effectiveness of the Australian Reinsurance Pool Corporation’s (ARPC) management of the Terrorism Reinsurance Scheme.
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The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.
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The objective of this audit was to assess whether the Productivity Commission is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.
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The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.
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The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.
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The audit objective was to assess the effectiveness of risk management, data monitoring and public reporting arrangements associated with the Australian Government's funding of public hospital services under the 2011 National Health Reform Agreement (NHRA).
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The objective of this audit was to assess the efficiency of the Department of Foreign Affairs and Trade’s delivery of passport services through the Australian Passport Office.
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The Auditor-General for Australia is an independent officer of the Parliament with responsibility under the Auditor-General Act 1997 for auditing Commonwealth entities and reporting to the Australian Parliament. The Auditor-General is supported by the Australian National Audit Office (ANAO).
The office of Auditor-General is a ten year statutory appointment made by the Governor-General on the advice of the Prime Minister. In recognition of the Auditor-General’s status as an officer of the Parliament, the Australian Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) must approve any proposed recommendation for appointment.
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The Auditor-General responded on 18 March 2019 to correspondence from the Hon. Shayne Neumann MP dated 19 February 2019 and 14 March 2019. The Auditor-General further responded on 1 April 2019. The correspondence from Mr Neumann requested that the Auditor-General conduct an audit into the circumstances surrounding the Department of Home Affairs' procurement of garrison support and welfare services in Papua New Guinea.
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The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.
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The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.
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The objective of the audit was to assess the effectiveness of selected Commonwealth entities’ management of Senior Executive Service conflict of interest requirements.
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The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.
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The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.
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The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).
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The objective of this audit was to assess the effectiveness of NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).
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The objective of the audit was to assess whether Australian Criminal Intelligence Commission has effective arrangements to comply with domestic and international travel legislative and entity requirements.
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The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.
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The audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.
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The Australian National Audit Office (ANAO) has zero tolerance for fraud and corruption. This means the ANAO will take all reasonable steps necessary to prevent, detect and respond to fraud and corruption. This strategy defines the ANAO’s principles of effective fraud and corruption control, key roles and responsibilities and how the ANAO expects to mitigate and manage risks. The strategy informs staff how they can report fraud and corruption.
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The Auditor-General responded on 29 October 2019 to correspondence from the Hon Joel Fitzgibbon MP dated 1 October 2019, requesting that the Auditor-General conduct an examination of Federal Government drought funding measures. The Auditor-General provided a follow-up response to the Hon Joel Fitzgibbon MP on 24 July 2020.
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The objective of this audit is to assess the effectiveness of the governance of the Anindilyakwa Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.
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The Auditor-General responded on 9 September 2020 to correspondence from Ms Zali Steggall OAM, MP dated 24 August 2020, requesting that the Auditor-General consider an audit of the decisions and processes supporting the Commonwealth’s selection of 15 ‘major projects’ to fast-track under the Environment Protection and Biodiversity Conservation Act 1999.
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The ANAO’s primary relationship is with the Australian Parliament, particularly the Joint Committee of Public Accounts and Audit (JCPAA).
The ANAO also has an important relationship with the accountable authorities of Commonwealth entities, who have primary responsibility for and control over public sector entities’ operations. This relationship is supported by the ongoing engagement undertaken with officials of audited entities and audit committees.
Further, the ANAO invests in a number of relationships to support its ability to be a learning organisation through the two-way exchange and sharing of information and practices, and to support other nations through peer-to-peer institutional capacity development. These relationships include the Australasian auditing community as a member of the Australasian Council of Auditors-General (ACAG). The ANAO also has close links with the international and regional auditing community through the International Organisation of Supreme Audit Institutions (INTOSAI) and its regional working groups, and contributes to the delivery of the Australian Government’s aid program in the Indo-Pacific region. The ANAO values its relationships with the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB), in their roles of setting and maintaining professional and ethical standards for the accounting and auditing professions, which underpin the delivery of quality audit services.
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The objective of the audit was to examine the effectiveness of the procurement and contract management of onshore manufacturing capability to secure supply of antivenoms and vaccines.
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The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.
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The Auditor-General responded on 10 May 2018 to correspondence from Senators Patrick, Griff, Hanson-Young and Bernardi, Ms Rebekha Sharkie MP and the Hon. Tony Burke MP dated 24 April 2018, requesting that the Auditor-General conduct an investigation to examine the purchases of water for environmental flows in the Murray-Darling Basin. The Auditor-General provided a follow-up response on 29 April 2019.
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The objective of the audit was to assess the effectiveness of the Department of Social Services' administration of the National Redress Scheme.
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The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF).
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The objective of the audit was to assess the effectiveness of the implementation of procurement reforms by the DTA and Finance following on from Auditor-General Report No.5 2022–23 Digital Transformation Agency’s Procurement of ICT-related services.
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The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.
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In this inaugural edition of audit insights, we look at the history and mandate of the Auditor-General of Australia, the functions delivered under the Auditor-General Act, the purpose of the Australian National Audit Office (ANAO) and our relationship with the Australian Parliament.
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This page lists status updates about the ANAO's progress on recommendations contained in the series of New Zealand Office of Auditor-General quality assurance review reports.
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The objectives of the audit were to:
- assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
- assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.
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The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.
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The ANAO Corporate Plan 2019–20 is the ANAO’s key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. This Quality Assurance Framework and Plan complements the Corporate Plan. It describes the ANAO Quality Assurance Framework and reflects the ANAO’s quality assurance strategy and deliverables for the coming year.
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The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.
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The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 5 July 2024 are now available.
If you would like a copy of the video recording please contact External.Relations@anao.gov.au
If you have any questions about the Financial and Performance Reporting Forum please contact External.Relations@anao.gov.au
The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.
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The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.
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The Auditor-General responded on 13 April 2022 to correspondence from Mr Adam Bandt MP dated 24 March 2022, requesting that the Auditor-General conduct an investigation to examine the integrity of carbon credit methodology determinations made under the Carbon Credits (Carbon Farming Initiative) Act 2011, and the administration of the Act by the Clean Energy Regulator.
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The objective of the audit was to assess whether the Royal Australian Mint’s strategies for addressing the impacts of declining demand for Australian circulating coins are appropriate and effective.
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The ANAO Corporate Plan 2024–25 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2024–25 to 2027–28). The corporate plan is the ANAO’s primary planning document — it outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account.
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The Auditor-General responded on 28 September 2023 to correspondence from Senator the Hon Michaelia Cash dated 5 September 2023, requesting that the Auditor-General conduct an investigation to assess the adequacy of data collection, performance monitoring and other governance arrangements under the National Legal Assistance Partnership (NLAP) in the Attorney-General’s portfolio.
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The objective of the audit was to assess the effectiveness of the Department of Parliamentary Services’ management of assets and contracts to support the operations of Parliament House.
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The Auditor-General, Grant Hehir, delivered a presentation to the 15th Biennial Australasian Council of Public Accounts Committees (ACPAC) Conference held at Parliament House, Canberra, on 7 November 2019. The presentation was titled Maintaining Trust in the Parliamentary Process — PACs and Officers of the Parliament.
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The Auditor-General responded on 10 March 2022 to correspondence from Senator the Hon Eric Abetz dated 9 February 2022, requesting that the Auditor-General conduct an investigation to examine the planned relocation of the University of Tasmania.
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The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.
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The acting Auditor-General responded on 14 August 2024 to correspondence from Senator David Shoebridge dated 26 July 2024, requesting that the Auditor-General conduct an investigation to the use of public funds allocated towards the OneSchool Global schools.
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The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.
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The audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.
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The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.
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The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 29 November 2024 are now available.
If you would like a copy of the video recording please contact External.Relations@anao.gov.au
If you have any questions about the Financial and Performance Reporting Forum please contact External.Relations@anao.gov.au.
The audit objective was to assess the effectiveness of the Department of Immigration and Border Protection in delivering high quality interpreting services to its clients.
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The audit objective was to assess the effectiveness of the Department of Infrastructure and Regional Development's regulation of passenger security screening at Australian domestic airports.
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The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.
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The Auditor-General responded on 3 February 2023 to correspondence from Senator Nick McKim dated 10 January 2023, requesting that the Auditor-General conduct an investigation into decisions by the Department of Home Affairs to engage Management & Training Corporation Pty. Ltd (MTC Australia) to run garrison and welfare services in Nauru for refugees and people who sought asylum in Australia.
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The Auditor-General responded on 29 March 2019 to the follow-up correspondence from the Hon. Mark Dreyfus QC MP dated 26 March 2019. Mr Dreyfus requested that the Auditor-General extend his investigation to look at the conduct of a range of parties in relation to the announcement of grants. This is in addition to the request to investigate the conduct of a range of parties in relation to the announcement of the grant to the Yankalilla Bowling Club, which was the subject of the original correspondence dated 24 February 2019.
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The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.
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The Auditor-General responded on 14 December 2016, and followed-up on 19 July 2017, to correspondence from Senator Kakoschke-Moore on 14 November 2016 requesting that the Auditor-General conduct an audit of the National Affordable Housing Agreement (NAHA).
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The Auditor-General responded on 6 October 2020 to correspondence from Senator Murray Watt dated 18 September 2020, requesting that the Auditor-General conduct an investigation to examine the conduct of Senator Pauline Hanson, relevant government ministers — particularly the Minister for Sport, Senator the Hon Richard Colbeck and the Minister for Infrastructure, Transport and Regional Development, the Hon Michael McCormack MP — and the relevant departments in relation to the announcement of $23 million in Commonwealth Government funding for the Victoria Park stadium in Rockhampton. Senator Watt also requested that the Auditor-General conduct an investigation to examine the assessment process of the project undertaken by the relevant government ministers and their departments before awarding the $23 million grant.
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The Auditor-General responded on 25 May 2020 to correspondence from Senator Katy Gallagher dated 4 May 2020, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the Commonwealth Government’s debt management given the significant and rapidly increasing Commonwealth government debt levels as a result of the COVID-19 pandemic. The Auditor-General provided a follow-up response to Senator Gallagher on 24 July 2020.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.
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The ANAO, provided a country paper to the 8th ASOSAI Symposium held virtually on 8 September 2021. The paper was titled Responding to disaster and pandemic issues.
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The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.
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The Auditor-General responded on 13 May 2021 to correspondence from Senator Janet Rice dated 16 April 2021, requesting that the Auditor-General conduct an investigation to examine the Commonwealth’s responsibilities in relation to Regional Forest Agreements, including monitoring implementation, coordinating annual reports and conducting reviews.
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The audit objective was to assess how effectively the selected public sector entities manage risk.
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The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.
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The objective of this audit was to assess the effectiveness of the Australian Prudential Regulation Authority's probity management.
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The Auditor-General responded on 20 December 2023 to correspondence from Ms Zali Steggall MP dated 15 December 2023, requesting that the Auditor-General conduct a review of the Proceeds of Crime Act 2002, administered by the Attorney-General’s Department.
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The audit objective was to examine whether the Department of Defence provides an efficient and effective security vetting service for Australian Government entities through the Australian Government Security Vetting Agency.
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The objective of this report was to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.
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The objective of the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.
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The audit objective was to assess whether the Attorney-General’s Department’s conduct of the procurements relating to two of the new child sexual abuse-related national services employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules (CPRs).
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The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.
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The objective of this audit is to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.
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The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
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The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.
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The objective of the audit was to assess the effectiveness of the administration of the Defence Home Ownership Assistance Scheme by the Department of Defence and the Department of Veterans’ Affairs.
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The objective of the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.
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The objective of the audit was to examine whether WSA Co Limited’s procurement framework and procurement activities are achieving value for money.
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The Auditor-General responded on 29 March 2019 to correspondence from Ms Cathy McGowan AO MP dated 5 March 2019, requesting that the Auditor-General investigate the conduct of a range of parties in relation to the announcement of grants under Round 3, Building Better Regions Fund.
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The Auditor-General responded on 17 January 2022 to correspondence from the Hon Tanya Plibersek MP dated 20 December 2021, requesting that the Auditor-General conduct an investigation to examine the Australian Government’s administration of Australian Research Council grants.
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The objective of the audit was to assess the effectiveness of the planning and implementation of the COVID-19 vaccine rollout.
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The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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The Auditor-General responded on 7 June 2021 to correspondence from Senator Sarah Hanson-Young dated 10 May 2021, requesting that the Auditor-General conduct an investigation to examine the federal government’s spending on offsets for the Western Sydney Airport.
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The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.
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The Auditor-General responded on 4 February 2021 to correspondence from Senator Sarah Hanson-Young dated 14 January 2021, requesting that the Auditor-General conduct an audit of the approval of the Yeelirrie uranium mine by the Federal Government in 2019.
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The Auditor-General responded on 9 September 2022 to correspondence from Senator the Hon Jonathon Duniam dated 17 August 2022, requesting that the Auditor-General provide feedback on the University of Tasmania's proposal to relocate the Sandy Bay campus to Hobart CBD.
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The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.
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The audit objective was to examine whether the Office of Parliamentary Counsel’s procurement and contract management of the new Federal Register of Legislation project complied with the Commonwealth Procurement Rules and demonstrated the achievement of value for money.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.
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The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.
The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.
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The ANAO Corporate Plan 2025–26 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2025–26 to 2028–29). The corporate plan is the ANAO’s primary planning document — it outlines our purpose; our strategic priorities; our operating context; and the priorities, activities and performance measures by which we will be held to account.
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The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.
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The Auditor-General responded on 6 April 2016 to correspondence from Senator Hanson-Young on 30 March 2016 regarding Refugee resettlement deal established between the Commonwealth Government of Australia and the Kingdom of Cambodia in September of 2014.
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The acting Auditor-General responded on 26 August 2024 to correspondence from the Hon Paul Fletcher MP dated 30 July 2024 and follow-up correspondence dated 14 August 2024, requesting that the Auditor-General conduct an investigation into the investment in PsiQuantum announced by the Australian and Queensland governments on 30 April 2024.
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The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.
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The acting Auditor-General responded on 24 September 2024 to correspondence from Senator the Hon Richard Colbeck dated 27 August 2024, requesting that the Auditor-General conduct an investigation to examine the COVID-19 Vaccine Claims Scheme.
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The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.
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The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.
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The audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.
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The objective was to assess the effectiveness of Australian Securities and Investments Commission’s regulation of registered company auditors.
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The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention.
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This audit focuses on the NBA’s role in managing the nations blood supply, bearing in mind the NBA’s legislative responsibilities, national policy objectives and ongoing blood sector reforms.
The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.
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The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.
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The objective of the audit was to assess the effectiveness of the Department of Infrastructure and Regional Development’s design and implementation of the first funding round of the Bridges Renewal Programme.
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The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.
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The Auditor-General responded on 18 November 2019 to correspondence from Mr Andrew Giles MP, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the procurement to deliver a new global visa processing system.
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